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Exemption ― sport and physical recreation ― commercial influence

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Exemption ― sport and physical recreation ― commercial influence

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
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The following steps will assist the organisation with determining whether a supply of sport or physical recreation services is the subject of commercial influence for VAT purposes.

Step 1 ― relevant period

What is the relevant period?

This must be determined every time the organisation charges for an initial or renewed playing subscription, or provides other sport of physical recreation services.

A relevant period is defined as follows:

  1. •

    if the sports supply was made from 1 January 2003 onwards, the relevant period runs for the three years leading up to the period of the sports supply

  2. •

    if the sports supply was made between 1 January 2000 and 31 December 2002, the relevant period runs from 14 January 1999 to the time of the sports supply

Step 2 ― relevant supply

Did the organisation receive a ‘relevant supply’ during the ‘relevant period’?

A relevant supply is as defined as follows:

  1. •

    a grant of either:

    1. â—¦

      any interest in, right over land, or licence to occupy

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  • 14 Sep 2022 10:24

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